Who Qualifies for the Beckham Law?
To qualify, you must: be moving to Spain for the first time (or not have been a Spanish tax resident in the previous five years), arrive in Spain due to employment or business activity (this now includes Digital Nomad Visa holders, entrepreneurs, and remote workers since the 2023 Startup Law expansion), not have been a Spanish tax resident in the previous five years, and submit your application within six months of registering with Spanish Social Security.
Key exclusions: if you've previously been a tax resident of Spain within the last five years, you cannot apply. Retirees on the Non-Lucrative Visa are typically not eligible as they don't engage in economic activity in Spain.
How to Apply: Form 149
The application is made via Form 149 (Modelo 149), submitted to the Agencia Tributaria (AEAT). Here's the process:
- Register with the Spanish Social Security system (required first)
- Complete Form 149 (available from the AEAT website)
- Submit within six months of your Social Security registration date
- Attach supporting documentation (see below)
You can submit electronically via the AEAT online portal if you have a digital certificate, or in person at your local AEAT office.
Documents Required
- Valid passport and NIE
- Completed Form 149
- Employment contract or documentation of your economic activity in Spain
- Evidence that you weren't a Spanish tax resident in the previous five years (typically foreign tax records or residence documentation)
- For DNV holders: copy of your Digital Nomad Visa
- For self-employed/entrepreneurs: business registration documents and contracts with non-Spanish clients
What Happens After Approval?
Once approved, AEAT will issue a certificate confirming your special tax status. You'll then file annual tax returns on Form 151 (Modelo 151) instead of the standard Form 100. Your tax is calculated at 24% on Spanish-source income up to €600,000, with income above that threshold taxed at 47%.
The regime lasts for the year of your arrival in Spain plus five additional years — a total of up to six tax years.
Mistakes That Can Cost You
The most common mistake is missing the six-month window from Social Security registration — this disqualifies you entirely and cannot be remedied. Other issues include failing to document that you weren't a Spanish tax resident previously, or trying to apply as a retiree without active economic activity.
Given the financial stakes, most advisers recommend using a Spanish tax specialist (gestor or asesor fiscal) to handle the application, especially if your income situation is complex.
Check your eligibility or speak to a specialist about your move to Spain.
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